NAS Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NAS Consulting
Largest movements
- Cash -€49,068
down €49,068 (-98.8%), from €49,651 to €584
mainly Receivables within one year (-€33,290) and Tax, wage and social debts (-€29,653)
- Receivables within one year +€33,290
up €33,290 (+21.5%), from €154,766 to €188,057
of which Other amounts receivable: +€60,175
- Tangible fixed assets -€6,986
down €6,986 (-7.3%), from €95,604 to €88,618
of which Land and buildings: -€9,303
- Tax, wage and social debts -€29,653
down €29,653 (-64.1%), from €46,265 to €16,612
of which Taxes: -€31,848
- Short-term financial debts +€24,312
new in 2025: €24,312
- Profit (loss) carried forward -€9,089
down €9,089 (-11.1%), from €81,975 to €72,886
- Current portion of long-term debt -€8,647
down €8,647 (-93.2%), from €9,282 to €635
- Gross operating margin -€106,361
down €106,361 (-75.4%), from €141,060 to €34,698
- Taxes -€22,935
down €22,935 (-79.8%), from €28,736 to €5,801
- Depreciation -€12,066
down €12,066 (-75.5%), from €15,987 to €3,922
- Other operating charges -€10,172
down €10,172 (-38.7%), from €26,275 to €16,103
- Staff costs -€4,092
down €4,092 (-24.8%), from €16,503 to €12,411
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,022 | €277,867 | -€22,155 | -7.4% |
| Fixed assets | 21/28 | €95,604 | €88,918 | -€6,686 | -7.0% |
| Tangible fixed assets | 22/27 | €95,604 | €88,618 | -€6,986 | -7.3% |
| Land and buildings | 22 | €89,813 | €80,511 | -€9,303 | -10.4% |
| Furniture and vehicles | 24 | €1,249 | €4,151 | +€2,902 | +232% |
| Other tangible fixed assets | 26 | €4,087 | €3,957 | -€130 | -3.2% |
| Assets under construction and advance payments | 27 | €456 | €0 | -€456 | -100% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €204,417 | €188,949 | -€15,468 | -7.6% |
| Amounts receivable within one year | 40/41 | €154,766 | €188,057 | +€33,290 | +21.5% |
| Trade receivables | 40 | €60,334 | €33,449 | -€26,884 | -44.6% |
| Other amounts receivable | 41 | €94,433 | €154,607 | +€60,175 | +63.7% |
| Cash at bank and in hand | 54/58 | €49,651 | €584 | -€49,068 | -98.8% |
| Deferred charges and accrued income | 490/1 | - | €309 | +€309 | |
| Total equity and liabilities | 10/49 | €300,022 | €277,867 | -€22,155 | -7.4% |
| Equity | 10/15 | €88,882 | €79,792 | -€9,089 | -10.2% |
| Contributions | 10/11 | €6,907 | €6,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,975 | €72,886 | -€9,089 | -11.1% |
| Amounts payable | 17/49 | €211,140 | €198,074 | -€13,066 | -6.2% |
| Amounts payable after more than one year | 17 | €71,232 | €71,232 | = | 0.0% |
| Financial debts | 170/4 | €71,232 | €71,232 | = | 0.0% |
| Amounts payable within one year | 42/48 | €137,735 | €124,298 | -€13,437 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €9,282 | €635 | -€8,647 | -93.2% |
| Financial debts | 43 | - | €24,312 | +€24,312 | |
| Credit institutions | 430/8 | - | €24,312 | +€24,312 | |
| Trade debts | 44 | €82,188 | €82,739 | +€551 | +0.7% |
| Suppliers | 440/4 | €82,188 | €82,739 | +€551 | +0.7% |
| Taxes, remuneration and social security | 45 | €46,265 | €16,612 | -€29,653 | -64.1% |
| Taxes | 450/3 | €45,908 | €14,060 | -€31,848 | -69.4% |
| Remuneration and social security | 454/9 | €357 | €2,551 | +€2,195 | +615% |
| Accrued charges and deferred income | 492/3 | €2,174 | €2,545 | +€371 | +17.1% |
| Remuneration, social security and pensions | 62 | €16,503 | €12,411 | -€4,092 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,987 | €3,922 | -€12,066 | -75.5% |
| Other operating charges | 640/8 | €26,275 | €16,103 | -€10,172 | -38.7% |
| Gross operating margin | 9900 | €141,060 | €34,698 | -€106,361 | -75.4% |
| Operating profit (loss) | 9901 | €82,295 | €2,263 | -€80,032 | -97.2% |
| Financial income | 75/76B | €5,437 | €6,525 | +€1,088 | +20.0% |
| Recurring financial income | 75 | €5,437 | €6,525 | +€1,088 | +20.0% |
| Financial charges | 65/66B | €11,410 | €12,076 | +€666 | +5.8% |
| Recurring financial charges | 65 | €11,410 | €12,076 | +€666 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €76,322 | -€3,288 | -€79,610 | |
| Income taxes | 67/77 | €28,736 | €5,801 | -€22,935 | -79.8% |
| Profit (loss) for the period | 9904 | €47,586 | -€9,089 | -€56,675 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,586 | -€9,089 | -€56,675 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.